BharatTaxGST

Kvj Enterprises vs. State Tax Officer

Original PDF →
WP(C)/32328/2018HC KeralaGSTCNR KLHC01073907201808 July 2019Bench: HONOURABLE MR.JUSTICE S.V.BHATTI71 pages
For Respondent: SPL. GP. SRI. C.E. UNNIKRISHNAN
AI SummaryUndetermined

Facts

Multiple petitioners challenged assessment orders, penalty orders, and recovery notices issued under the Kerala Value Added Tax (KVAT) Act, 2003, for various assessment years ranging from 2012-13 to 2016-17, and even for April-June 2017. These orders and notices were issued by the State Tax authorities, with some recovery actions initiated post-GST implementation.

Held

The provided judgment text is incomplete and does not contain the Court's decision or reasoning. It only lists the parties and the exhibits, stating that the Court 'DELIVERED THE FOLLOWING:', but the 'following' content is missing.

Key Issues

The key legal issues, based on the challenged orders and the context of the writ petitions filed in 2018-2019, likely pertain to the validity of pre-GST assessments and recovery proceedings under the KVAT Act after the implementation of GST, or the transitional provisions related to such liabilities.

Sections Cited

Section 25(1) of the KVAT Act, Section 67(1) of the KVAT Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.30160 of 2018 PETITIONER/S: ABDUL KHADER C. AGED 55 YEARS PROPRIETOR TILES INDIA THAMARASSERY,KOZHIKODE DISTRICT BY ADV. JOSE JOSEPH RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM-695001 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER,KILLIPAPAM,KARAMANA P.O.THIRUVANANTHAPURAM-695002 3 THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-11 STATE GOODS AND SERVICES TAX DEPARTMENT,KOZHIKODE 4 THE UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT OF INDIA,DEPARTMENT OF REVENUE MINISTRY OF FINANCE,NEW DELHI-110001 OTHER PRESENT: SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES W.P.(C) No. 30160/2018 & Conn.Cases -2- ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).30760/2018, WP(C).30960/2018, WP(C).32328/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33903/2018, WP(C).33927/2018, WP(C).33928/2018, WP(C).33955/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).34751/2018, WP(C).36104/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38567/2018, WP(C).38721/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.30760 of 2018 PETITIONER/S: BISMI FURNITURE LAND BALARAMAPURAM REPRESENTED BY ITS PROPRIETOR / MANAGING PARTNER, SULFIKKAR A., AGED 58 YEARS, S/O. AHAMMEDKANNU, BISMI MANZIL, PETTANADA, BALARAMAPURAM P.O., THIRUVANANTHAPURAM DISTRICT. BY ADVS. SRI.J.R.PREM NAVAZ SRI.P.T.SHEEJISH RESPONDENT/S: 1 THE STATE TAX OFFICER NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT - 695 121. 2 THE COMMERCIAL TAX OFFICER, NEYYATTINKARA,THIRUVANANTHAPURAM DISTRICT PIN 695121 W.P.(C) No. 30160/2018 & Conn.Cases -4- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.30960 of 2018 PETITIONER/S: ABHINAV APPARELS MOONALINGAL, KOZHIKODE - 673 001, REPRESENTED BY ITS PROPRIETOR VINOD C. BY ADVS. SRI.C.S.ARUN SHANKAR SRI.S.SHYAM KUMAR SRI.T.G.MADHAVANUNNI RESPONDENT/S: 1 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 033. 2 THE STATE TAX OFFICER 1ST CIRCLE, SGST DEPARTMENT, KOZHIKODE-673006. 3 CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, UNION OF INDIA, NEW DELHI-110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS W.P.(C) No. 30160/2018 & Conn.Cases -6- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.32328 of 2018 PETITIONER/S: KVJ ENTERPRISES KANNIMELCHERY, KAVANAD, KOLLAM, REPRESENTED BY ITS PROPRIETOR THOMAS K.J BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 STATE TAX OFFICER SGST DEPARTMENT, THIRD CIRCLE, BAPPUJI NAGAR, ASRAMOM, KOLLAM - 691002 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT.TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM-695001 W.P.(C) No. 30160/2018 & Conn.Cases -8- 3 UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK,NEW DELHI- 110001. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.32955 of 2018 PETITIONER/S: TARA SANITARY WARES MENATHOTTAM CHAMBERS, OPP. SBI, PATTOM, THIRUVANANTHAPURAM, PIN 695004, REPRESENTED BY ITS PARTNER JOSE KURIAKOSE. BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER -III SPECIAL CIRCLE, SGST DEPARTMENT, THIRUVANANTHAPURAM- PIN 695002. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. W.P.(C) No. 30160/2018 & Conn.Cases -10- 46, NORTH BLOCK, NEW DELHI 110001. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33355 of 2018 PETITIONER/S: USMAN KOTTAKUTH, AGED 52 YEARS S/O ABDULLA, KOTTAKUTH, EDAKKARA PO, NILAMBUR VIA, MALAPPURAM DISTRICT - 679331 (PROPRIETOR,FATHIMA MEDICALS,MAIN ROAD EDAKKARA) BY ADVS. SRI.K.SHAJ SRI.RENJIT GEORGE RESPONDENT/S: 1 THE SECRETARY, TAXES, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. W.P.(C) No. 30160/2018 & Conn.Cases -12- 4 THE STATE TAX OFFICER, STATE TAX OFFICE, SGST DEPARTMENT, KERALA, NILAMBUR, MALAPPURAM DISTRICT-679329. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33903 of 2018 PETITIONER/S: BIJULAL M.S. AGED 40 YEARS PROPRIETOR, M/S. A.R TRADERS, AGASTHICODU, ANCHAL, KOLLAM DISTRICT BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM 695002 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT,PIN-691506. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, FINANCE W.P.(C) No. 30160/2018 & Conn.Cases -14- DEPARTMENT(REVENUE) CENTRAL SECRETARIAT, NEW DELHI- 110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33927 of 2018 PETITIONER/S: UMAIFA BEEVI AGED 68 YEARS SOLE PROPRIETOR OF UMA PAINTS, W/O MUHAMMED ABBAS, UMA MANZIL, SREEKARIYAM, THIRUVANANTHAPURAM 695017 BY ADVS. SRI.P.S.SREEDHARAN PILLAI SRI.ARJUN SREEDHAR SRI.ARUN KRISHNA DHAN SRI.T.K.SANDEEP RESPONDENT/S: 1 STATE TAX OFFICER FIRST CIRCLE, TAX TOWERS, 4TH FLOOR, KILLIPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695002 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM 695 002 3 STATE OF KERALA REP. BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, W.P.(C) No. 30160/2018 & Conn.Cases -16- THIRUVANANTHAPURAM 695 002 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 5 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AT TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN 682 015 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -17- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33928 of 2018 PETITIONER/S: AMPS ENGINEERING COMPANY 1ST FLOOR I ST FLOOR, SOUTH INDIAN BANK, LFC ROAD, KALOOR, KOCHI-682017, REPRESENTED BY ITS PARTNER EJAS.K.I. BY ADV. SRI.BEJOY CHERIYAN RESPONDENT/S: 1 STATE TAX OFFICER (WORKS CONTRACT) 2 ND FLOOR, CLASS TOWER, SGST DEPARTMENT, OLD RAILWAY STATION ROAD, ERNAKULAM, KOCHI-682018 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM 695 022 3 STATE OF KERALA W.P.(C) No. 30160/2018 & Conn.Cases -18- REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM 695 001 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI 110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -19- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33955 of 2018 PETITIONER/S: M/S.FORMATION HOUSE, G.H. ROAD, MUNNAR, REPRESENTED BY ITS PARTNER SRI. VENKATESAN GANAPATHY BY ADVS. SRI.AJI V.DEV SMT.O.A.NURIYA SRI.ALAN PRIYADARSHI DEV RESPONDENT/S: 1 THE STATE TAX OFFICER (WC) S.G.S.T. DEPARTMENT, IDUKKI AT KATTAPPANA-685508 2 THE DEPUTY COMMISSIONER (APPEALS) S.G.ST.DEPARTMENT, KOTTAYAM-6860001. 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 4 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, W.P.(C) No. 30160/2018 & Conn.Cases -20- REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 5 THE UNION OF INDIA REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 6 THE DEPUTY TAHSILDAR UDUMBANCHOLA-685506. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -21- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.33956 of 2018 PETITIONER/S: GIRIJA UNNITHAN, AGED 62 YEARS W/O (LATE) SASIDHARAN UNNITHAN, PROPRIETOR, M/S A AND V TIMBER, KANNANCODE, ADOOR, PATHANAMTHITTA-691523. BY ADVS. SRI.ASWIN GOPAKUMAR SRI.ANWIN GOPAKUMAR SRI.ARJUN SANTHOSH SMT.HEBA SARA ABRAHAM SMT.KALA G.NAMBIAR SRI.K.AMAL NATH NAIK SRI.NIRANJAN SUDHIR SRI.RENOY VINCENT RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES DEPARTMENT, ADOOR, KERALA-691523. W.P.(C) No. 30160/2018 & Conn.Cases -22- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -23- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.34169 of 2018 PETITIONER/S: YAHYAKHAN, AGED 41 YEARS PROPRIETOR, THENGUVILA TEX, PILIMURI, AMBALATHUMBHAGOM, SOORANADU, KOLLAM DISTRICT. BY ADVS. SRI.S.ANIL KUMAR SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER, SGST DEPARTMENT, KARUNAGAPPALLY, KOLLAM DISTRICT, PIN - 690 518. 2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI - 110 001. W.P.(C) No. 30160/2018 & Conn.Cases -24- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -25- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.34751 of 2018 PETITIONER/S: M/S.AGASTHYACODE RUBBER TRADERS, AGASTHICODU, ANCHAL KOLLAM DISTRICT, REPRESENTED BY ITS PARTNER BIJULAL M.S. BY ADV. SRI.BOBBY JOHN RESPONDENT/S: 1 THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, PIN - 695 002. 2 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, KOTTARAKKARA, STATE GOODS AND SERVICE TAX DEPARTMENT, KOLLAM DISTRICT,PIN-691 506 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT FINANCE W.P.(C) No. 30160/2018 & Conn.Cases -26- DEPARTMENT (REVENUE) CENTRAL SECRETARIAT, NEW DELHI-110 001 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -27- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.36104 of 2018 PETITIONER/S: M/S. CUVV AUTOMOTIVES (P) LTD (VIJAY MOTORS), 8/153, CHUNNAMBUTHARA, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR A.P.VIJAYAN. BY ADVS. SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVEEN.H. SRI.V.R.SANJEEV KUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD -678001. 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM - 695 001. 3 THE SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, W.P.(C) No. 30160/2018 & Conn.Cases -28- THIRUVANANTHAPURAM - 695 001. 4 THE CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001. ADDL. R5 PUNJAB NATIONAL BANK SULTHANPET BRANCH, PALAKKAD-678001, REPRESENTED BY ITS BRANCH MANAGER. (ADDL.R5 WAS IMPLEADED AS PER ORDER DATED 11/12/2018 IN IA.NO.01/2018) BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -29- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.37193 of 2018 PETITIONER/S: MOHAMMED AND COMPANY, 14/572, KOPPAM, PULASSERY P.O., PALAKKAD - 679 308, REPRESENTED BY ITS MANAGING PARTNER BY ADVS. SRI.JACOB SEBASTIAN SMT.ANU JACOB SRI.K.V.WINSTON RESPONDENT/S: 1 STATE OF KERALA, AND BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, TRIVANDRUM - 695 001 2 ASSISTANT COMMISSIONER (ASSMT), STATE GST DEPARTMENT, SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD-678 001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, PIN 695 001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS DEPARTMENT OF W.P.(C) No. 30160/2018 & Conn.Cases -30- REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110 001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -31- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38324 of 2018 PETITIONER/S: M/S.PARINAY JEWELLERY PVT. LTD., BASANTH BUILDING, 2/2442(12) AND 2/2442(13), PATTOM, THIRUVANANTHAPURAM DIST., PIN-695002.(REPRESENTED BY ITS MANAGING DIRECTOR, SRI. AVINASH PRAVEEN) BY ADVS. SRI.S.SURESH BABU (CHERUNNIYOOR) SHRI.SIVANKUTTY S. SRI.KIRAN S.SEKHAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER - II (ASSESSMENT), SPECIALCIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P O, THIRUVANANTHAPURAM DIST., PIN-695002. 2 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695002. 3 THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, W.P.(C) No. 30160/2018 & Conn.Cases -32- DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. 4 THE UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -33- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38325 of 2018 PETITIONER/S: A RIAZ, PROPRIETOR M/S FOOTCARE, SHOP NO.F5, SAPHALYAM SHOPPING COMPLEX, PALAYAM, THIRUVANANTHAPURAM. BY ADVS. SRI.P.S.SOMAN SMT.T.RADHAMANY SRI.B.PRABHAKARAN RESPONDENT/S: 1 STATE TAX OFFICER, 1ST CIRCLE, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695002. 2 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM- 695002. 3 THE SECRETARY, W.P.(C) No. 30160/2018 & Conn.Cases -34- TAXES DEPARTMENT,GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM- 695001. 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 110001. BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -35- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38521 of 2018 PETITIONER/S: K.MOIDUTTY, AGED 57 YEARS PROPRIETOR, K.M. SAW MILL, XI/509, VALANCHERY ROAD, KOPPAM, PALAKKAD. BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, PATTAMBI-679 303 2 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 3 SECRETARY TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695 001 W.P.(C) No. 30160/2018 & Conn.Cases -36- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -37- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38567 of 2018 PETITIONER/S: M/S MODY FOODS, THUMBARASSERY, KUZHOOR, THRISSUR DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, PHILOMINA JOHNSON. BY ADVS. SRI.C.A.CHACKO SMT.C.M.CHARISMA SMT.MEGHA K.XAVIER RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK , NEW DELHI-110001. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-695001. 3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM-695001. W.P.(C) No. 30160/2018 & Conn.Cases -38- 4 THE STATE TAX OFFICER, SQUAD NO.II, OFFICE OF THE ASSISTANT COMMISSIONER(INT) COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680004. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -39- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38721 of 2018 PETITIONER/S: EXCELLANT CASHEW COMPANY AZEENA MANZIL, ERAVIPURAM, KOLLAM DISTRICT REPRESENTED BY ITS MANAGING PARTNER A. ABDUL KHADAR BY ADVS. SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.M.RAJAGOPAL RESPONDENT/S: 1 THE STATE TAX OFFICER (ON DEPUTATION), SPECIAL CIRCLE, SGST DEPARTMENT, BAPPUJI NAGAR, ASRAMOM, KOLLAM DISTRICT 691002 2 THE STATE OF KERALA, REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695001 3 UNION OF INDIA REPRESENTED BY IT SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI 110 001 W.P.(C) No. 30160/2018 & Conn.Cases -40- BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES ASGI SRI.P.VIJAYAKUMAR THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -41- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.38956 of 2018 PETITIONER/S: M/S.TEAM PLY AND BOARDS, PANICHAYAM, NEDUNGAPRA.P.O., PERUMBAVOOR, REPRESENTED BY ITS MANAGING PARTNER, SRI.SIYAD K P BY ADVS. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR-683542. 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA.P.O., THIRUVANANTHAPURAM-695002. 3 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM-695001. W.P.(C) No. 30160/2018 & Conn.Cases -42- SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).39104/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -43- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.39104 of 2018 PETITIONER/S: SRI.GEORGE THOMAS AGED 67 YEARS CHEMBAKASSERY HOUSE, CHATHAMATTOM, CHATHAMATTOM P.O., KADAVOOR, KOTHAMANGALAM, ERNAKULAM DISTRICT- 686671. BY ADVS. SRI.K.J.ABRAHAM SRI.NIKHIL JOHN RESPONDENT/S: 1 THE STATE TAX (INVESTIGATION BRANCH), STATE GOODS AND SERVICES TAX DEPARTMENT, MATTANCHERY AT MINI CIVIL STATION, ALUVA-683101. 2 THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA P.O., THIRUVANANTHAPURAM DISTRICT - 695001. 3 THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT-695001. W.P.(C) No. 30160/2018 & Conn.Cases -44- 4 CENTRAL BOARD OF EXCISE AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110001. BY ADV. SMT.SHEELA DEVI.I., SC, CENTRAL BOARD OF EXCISE AND CUSTOMS BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39130/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -45- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.39130 of 2018 PETITIONER/S: THE HIMALAYA DRUG COMPANY, 20/141 A, B, NEAR AL-AMEEN COLLEGE, EDATHALA, ALUVA-683 564, REPRESENTED BY IT'S C&F AGENT MR.G.MANIKANDAN. BY ADV. SMT.K.LATHA RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OFFICE OF THE ASSISTANT COMMISSIONER(ASSESSMENT), COMMERCIAL TAXES, SGST DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM-682 019. 2 THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM-695 002. 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, KAKKANAD, ERNAKULAM-682 030. SPL. GP. SRI. C.E. UNNIKRISHNAN G.P. DR. THUSHARA JAMES W.P.(C) No. 30160/2018 & Conn.Cases -46- THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08.07.2019, ALONG WITH WP(C).36104/2018, WP(C).30160/2018, WP(C).30760/2018, WP(C).30960/2018, WP(C).32955/2018, WP(C).33355/2018, WP(C).33927/2018, WP(C).33903/2018, WP(C).33928/2018, WP(C).33956/2018, WP(C).34169/2018, WP(C).37193/2018, WP(C).38324/2018, WP(C).38325/2018, WP(C).38521/2018, WP(C).38721/2018, WP(C).38567/2018, WP(C).38956/2018, WP(C).39104/2018, WP(C).34751/2018, WP(C).33955/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 30160/2018 & Conn.Cases -47-

J U D G M E N T [ WP(C) 30160/2018 ,WP(C).30760/2018 ,WP(C).30960/2018 ,WP(C).32328/2018 ,WP(C).32955/2018 ,WP(C).33355/2018 ,WP(C).33903/2018 ,WP(C).33927/2018 ,WP(C).33928/2018 ,WP(C).33955/2018 ,WP(C).33956/2018 ,WP(C).34169/2018 ,WP(C).34751/2018 ,WP(C).36104/2018 ,WP(C).37193/2018 ,WP(C).38324/2018 ,WP(C).38325/2018 ,WP(C).38521/2018 ,WP(C).38567/2018 ,WP(C).38721/2018 ,WP(C).38956/2018 ,WP(C).39104/2018 ,WP(C).39130/2018 ] In this batch of writ petitions the petitioners have laid challenge amongst others that Section 174 of the KSGST Act is ultra virus of the state's legislative power or on the ground that the demand is barred by limitation under Section 25(1) of the KVAT Act. In some cases, both the grounds have been taken.

2.

Heard the learned counsel for the petitioners and the learned Government Pleader.

3.

Keeping in view the judgment of this Court in W.P.(C)No.11335 of 2018 dated 11.1.2019, the ratio laid down therein and with the consent of the counsel on either side, the following order is made.

4.

The writ petitions are dismissed by referring to and following -48- the judgment in W.P.(C)No.11335 of 2018. The counsel for the petitioners for the present do not invite a finding, though it is against the petitioners in view of the decisions of this Court in M/s.Sheen Golden Jewels (India) Pvt.Ltd. v. The State Tax Officer (IB)-11. 5. The petitioners if so advised, can avail the remedy of appeal or revision before the appellate authority/revisional authority as the case may be and avail such remedy of appeal or revision along with an application for condonation of delay. The appellate/principal authority takes note of the time spent by the petitioner/assessee in working out the writ prayer and passes orders appropriately so that the statutory remedy of appeal/revision is not rendered ineffective or remedy is lost to an aggrieved party. S.V.BHATTI JUDGE jjj 1 Judgement dated 11.1.2019 in WPC No.11335 of 2018 & conn.cases -49- APPENDIX OF WP(C) 30160/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER UNDER SECTION 25 OF THE KVAT ACT FOR THE YEAR 2013-14 WITH TRANSLATION -50- APPENDIX OF WP(C) 30760/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF ORDER DATED 30.5.2018 PASSED BY THE 1ST RESPONDENT COMPLETING THE ASSESSMENT OF THE PETITIONER FOR THE YEAR 2016-17 UNDER BEST JUDGMENT ASSESSMENT. EXHIBIT P2OF THE NOTICE DATED 7.6.2018 ISSUED BY THE 2ND RESPONDENT IN FORM NO 12 OF THE KVAT RULES 2005 -51- APPENDIX OF WP(C) 30960/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 30/07/2018 ISSUED U/S.25(1) OF THE KVAT ACT, 2003, BY THE 2ND RESPONDENT FOR THE YEAR 2014-15. EXHIBIT P2OF THE ORDER DATED 04/04/2018 OF THE HONBLE HIGH COURT IN WP(C)11335/2018. -52- APPENDIX OF WP(C) 32328/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FILED FOR THE YEAR 2014-15. EXHIBIT P2 COPY OF NOTICE DATED 27.9.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 251 FOR THE YEAR 2014-

15.

EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HON'BLE COURT IN WPC NO 13552 OF 2018 -53- APPENDIX OF WP(C) 32955/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF ORDER DATED 14-09-2018 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13-04-2018 ISSUED BY THIS HON'BLE COURT IN W.P(C) NO. 13552 OF 2018 -54- APPENDIX OF WP(C) 33355/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 7.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2011- 12 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP CONCERN. EXHIBIT P2 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 3.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2012- 13 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP EXHIBIT P3 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 13.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2013- 14 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP EXHIBIT P4 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 13.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2014- 15 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP EXHIBIT P5 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 13.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2015- 16 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP EXHIBIT P6 THE PHOTOCOPY OF THE RELEVANT PAGES OF NOTICE DATED 13.8.2018 UNDER SECTION 25 (1) OF THE KVAT ACT, 2003 IN RESPECT OF THE ASSESSMENT YEAR 2016- 17 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER'S SOLE PROPRIETORSHIP -55- APPENDIX OF WP(C) 33903/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 23.4.2018 FOR APRIL, 2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P1 AOF THE ORDER DATED 23.4.2018 FOR MAY,2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P1 BOF THE ODER DATED 23.4.2018 FOR JUNE, 2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXHIBIT P2OF THE INTERIM ORDER DATED 04.4.2018 PASSED BY THIS HON'BLE COURT IN WP(C).NO,11335/2018. EXHIBIT P2 AOF THE INTERIM ORDER DATED 03.10.2018 PASSED BY THIS HON'BLE COURT IN WP(C) NO.32076/2018. -56- APPENDIX OF WP(C) 33927/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 28-09-2018 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT.

-57- APPENDIX OF WP(C) 33928/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF THE ASSESSMENT ORDER DATED 30-12-2017 FOR 2016-2017 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P2 COPY OF THE ASSESSMENT ORDER DATED 30-12-2017 FOR 2017-2018 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF INTERIM ORDER DATED 04-04-2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION(C) NO. 11335 OF 2018, IN STAYING FURTHER STEPS, ON THE FOOTING OF NOT HAVING LEGILSATIVE COMPLAIANCE TO 1ST RESPONDENT AS ON THE DATE OF INITIATING PROCEEDINGS UNDER KVAT ACT 2003. -58- APPENDIX OF WP(C) 33955/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE PROCEEDINGS OF ASSESSMENT PASSED BY THE 1ST RESPONDENT DATED 20.2.2018. EXHIBIT P1 A AOF THE PENALTY ORDER PASSED BY THE 1ST RESPONDENT DATED 20.2.2018. EXHIBIT P2 AOF APPELLATE ORDER ON EXT.P1 ASSESSMENT ORDER DATED 22.6.2018. EXHIBIT P2 A AOF APPELLATE ORDER ON EXT.P1 (A) PENALTY ORDER DATED 22.6.2018. EXHIBIT P3 AOF RECOVERY NOTICE IN FORM NO.1 DATED 29.8.2018 RELATING TO EXHIBIT P1 ALONG WITH ENGLISH TRANSLATION. EXHIBIT P3 A AOF RECOVERY NOTICE IN FORM NO.10 DATED 29.8.2018 RELATING TO EXHIBIT P1(A) ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4 AOF RECOVERY NOTICE IN FORM NO.1 DATED 29.8.2018 RELATING TO EXHIBIT P1 ALONG WITH ENGLISH TRANSLATION. EXHIBIT P4 A AOF RECOVERY NOTICE IN FORM NO.1O DATED 29.8.2018 RELATING TO EXHIBIT P1(A) ALONG WITH ENGLISH TRANSLATION.

-59- APPENDIX OF WP(C) 33956/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF NOTICE NO.A.393/2018 DATED 24.9.2018 ISSUED BY THE 2ND RESPONDENT UNDER S.25(1) OF THE ACT FOR THE YEAR 2015-16. -60- APPENDIX OF WP(C) 34169/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P2 RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2016-17. EXHIBIT P3 COPY OF ORDER DATED 25/07/2018 OF THIS HON'BLE COURT IN W.P.(C) NO.25003 OF 2018. EXHIBIT P4 RESPONDENT UNDER SECTION 25(1) FOR THE YEAR 2016-17. EXHIBIT P5 RESPONDENT UNDER SECTION 67(1) FOR THE YEAR 2016-17. EXHIBIT P6 COPY OF INTERIM ORDER DATED 13/04/2018 ISSUED BY THIS HON'BLE COURT IN WP(C) NO.13552 OF 2018. -61- APPENDIX OF WP(C) 34751/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ORDER DATED 27/12/2017 FOR APRIL, 2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P1 AOF THE ORDER DATED 27/12/2017 FOR MAY, 2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P1 BOF THE ORDER DATED 27/12/2017 FOR JUNE, 2017 ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER EXHIBIT P2OF THE INTERIM ORDER DATED 04.04.2018,PASSED BY THIS HON'BLE COURT IN W.P(C) NO.11335/2018 EXHIBIT P2 AOF THE INTERIM ORDER DATED 03.10.2018,PASSED BY THIS HON'BLE COURT IN W.P(C) NO.32076/2018 -62- APPENDIX OF WP(C) 36104/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE DATED 08/08/2018 ISSUED BY M/S.PUNJAB NATIONAL BANK, CIRCLE OFFICE, KOZHIKODE. EXHIBIT P2OF THE NOTICE DATED 08/10/2018 ISSUED BY THE 1ST RESPONDENT ADDRESSED TO THE PETITIONER. EXHIBIT P3OF THE ONE SUCH INTERIM ORDER DATED 04/04/2018 MADE IN W.P.(C) NO.11335/2018 BY THIS HON'BLE COURT.

-63- APPENDIX OF WP(C) 37193/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 AOF THE NOTICE DATED 27.10.2018 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2015-16 UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P2 AOF THE NOTICE DATED 27.10.2018 ISSUED BY THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2016-17 UNDER SECTION 25(1) OF THE KVAT ACT.

-64- APPENDIX OF WP(C) 38324/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE SHOW-CAUSE NOTICE DATED 28.2.2018 UNDER SECTION 25(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2015-16. EXHIBIT P2OF THE OBJECTIONS DATED 27.4.2018 FILED BY THE PETITIONER IN REPLY TO EXT.P1. EXHIBIT P3OF THE REVISED SHOW-CAUSE NOTICE DATED 31.5.2018 UNDER SECTION 25(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2015-16. EXHIBIT P4OF THE ASSESSMENT ORDER DATED 30.7.2018 UNDER SECTION 25(1) OF THE ERSTWHILE KVAT ACT, 2003 FOR THE YEAR 2015-16. -65- APPENDIX OF WP(C) 38325/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER NO.32010694986/2015-16 DATED 26.06.2018 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P2OF THE INTERIM ORDER PASSED BY THIS HON'ABLE COURT IN W.P.(C)NO.11335/2018 DATED 04.04.2018. -66- APPENDIX OF WP(C) 38521/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE NOTICE UNDER SECTION 25(1) OF THE KVAT ACT ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 11.10.2018 -67- APPENDIX OF WP(C) 38567/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF SUMMONS DATED 6.9.2018 ISSUED BY 4TH RESPONDENT EXHIBIT P2OF ORDER DATED 27.4.2018 IN WPC.14625/2018 -68- APPENDIX OF WP(C) 38721/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ANNUAL RETURN IN FORM 10 FOR THE YEAR 2012-13 EXHIBIT P2 COPY OF ASSESSMENT ORDER DATED 22.10.2018 ISSUED BY THE 1ST RESPONDENT UNDER SECTION 25 (1) FOR THE YEAR 2012-13 EXHIBIT P3 COPY OF INTERIM ORDER DATED 13.4.2018 ISSUED BY THIS HONBLE COURT IN WPC NO. 13552 OF 2018 -69- APPENDIX OF WP(C) 38956/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER PASSED BY 1ST RESPONDENT FOR THE YEAR 2013-14 DATED 31.7.2018. EXHIBIT P2OF THE DEMAND NOTICE IN FORM NO.12 ISSUED BY 1ST RESPONDENT DATED 31.7.2018. -70- APPENDIX OF WP(C) 39104/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PENALTY ORDER NO.IBM-IV/IR- 250/13-14/OR-24/18-19 DATED 16/11/2018. -71- APPENDIX OF WP(C) 39130/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 THEOF THE ASSESSMENT ORDER DATED 26.09.2018 FOR THE YEAR 2014-2015 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 THEOF THE INTERIM STAY ORDER IN WPC NO.13930 OF 2018 DATED 13TH APRIL 2018.

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.